Topic
Non-Discrimination
189 published works
Consumer Financial Services Review
California Enacts its Fair Lending Examination Act
California Governor Newsom signed a slate of legislation on September 30, 2026, including Assembly Bill 801, the California Fair Lending Examination Act. The Act (or AB 801) establishes a new…
HLC - All Publications
IRS proposes new nondiscrimination requirement as a condition of federal tax-exempt status for private schools
By Cadwalader Wickersham & Taft
On September 4, 2026, the Treasury Department and the Internal Revenue Service (IRS) published in the Federal Register proposed regulations that would establish an explicit nondiscrimination requirement for private schools…
Compensation & Benefits Blog
IRS Proposes Long-Awaited Nondiscrimination Testing Rules for Dependent Care Assistance Programs
By Tyler Forni, Jennifer Rigterink
Last month, the Treasury Department and the IRS issued proposed regulations that provide guidance on the nondiscrimination testing rules for dependent care assistance programs (DCAPs) under Section 129 of the…
Thompson Coburn LLP
Treasury and IRS Issue Proposed Regulations that Threaten the Tax-Exempt Status of Private Schools that Utilize Race-Based Policies and Programs
On September 3, 2026, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued proposed regulations (“Proposed Regulations”) that provide that a “private school” is not described as…
Not For Profit/Exempt Organizations Blog
Treasury and IRS Propose Racial Nondiscrimination Regulations for Private Schools
By Richard M. Corn, Laura Gavioli, Martin T. Hamilton, Amanda H. Nussbaum, Lylah Paine
Introduction On September 4, 2026, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published proposed regulations (the “Proposed Regulations”) that would revoke the tax-exempt…
Employee Benefits
IRS Proposed Regulations Provide Initial Guidance for Employers Offering Trump Account Benefits to Employees
By James Earle, Olivia Stitz, Elisabeth Baldwin
What Did the IRS Propose? On August 11, 2026, the Internal Revenue Service (IRS) published a notice of proposed rulemaking (REG-101355-26) implementing new Internal Revenue Code (IRC) section 128, which…
Nonprofit Law Prof Blog
A Couple Predictions on the Proposed Reg on Nondiscrimination in Private Schools
Earlier this month, following Treasury and IRS' proposed regulation impacting private schools, Lloyd Mayer made an informative post on this site. TLDR: under the proposed regulation, to keep their tax-exempt status, private schools--especially private…
Tax Withholding & Reporting
IRS Issues Proposed Regulations on Dependent Care Assistance Programs and Trump Accounts
By Jason Kraynak, S. Michael Chittenden
Employers may get more flexibility under proposed regulations the IRS issued on August 11, 2026, addressing dependent care assistance programs and employer Trump account contribution programs. The proposed rules implement…
Connecticut State & Local Tax Alert
IRS Proposes New Regulations on Nondiscrimination for Tax-Exempt Schools
By Julie C. Fay, Melissa Mack, Deanna McWeeney, Tom Owen
In September 2025, the Internal Revenue Service (IRS), jointly with the Department of the Treasury, issued its Priority Guidance Plan (“Plan”) for the 2025-2026 fiscal year. In this Plan, the IRS signaled…
Beneficially Yours
Worth the Wait: After 45 Years, Dependent Care Assistance Programs Finally Get Regulations
By Danita Merlau, Caroline Pieper, Rebecca Singerman
Seyfarth Synopsis: On August 11, 2026, the Internal Revenue Service issued proposed regulations addressing nondiscrimination rules for dependent care assistance programs (“DCAPs”) under Section 129 of the Internal Revenue Code…